Economic Substance Uncertainty in Civil Caseshttp://www.lexisnexis.com/legalnewsroom/tax-law/b/federaltaxation/archive/2013/12/26/economic-substance-uncertainty-in-civil-cases.aspxIn past entries on this blog, I have expressed concern about deploying the economic substance doctrine in criminal cases. Here is yet another reason for concern.
In American International Group v. United States (SDNY 1:09-cv-01871), in a civil taxen-US6.x Production